Wisconsin § 74.47 - Interest and penalty on delinquent amounts.
Full text of Wisconsin Wisconsin Statutes § 74.47 — Interest and penalty on delinquent amounts., with citation guidance and answers to common questions.
§ 74.47. Interest and penalty on delinquent amounts.
74.47(1) (1) Interest. The interest rate on delinquent general property taxes, special charges, special assessments and special taxes included in the tax roll for collection is one percent per month or fraction of a month. 74.47(2) (2) Penalty allowed. 74.47(2)(a) (a) Any county board and the common council of any city authorized to act under s.
Source: official Wisconsin text · Last verified 2026-08-27
Frequently Asked Questions About Wisconsin § 74.47
What does Wisconsin Statutes § 74.47 cover?
Section 74.47 ("Interest and penalty on delinquent amounts.") is part of the Wisconsin Statutes, the codified statutory law of Wisconsin. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Wisconsin § 74.47?
A common citation format is "Wisconsin Statutes § 74.47" (Wisconsin). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Wisconsin law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Wisconsin official source linked on this page or consult a licensed Wisconsin attorney.
How does Wisconsin § 74.47 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Wisconsin can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Wisconsin.